Finance (No. 2) Bill, 2012 – H.B. 6, 2012 ARRANGEMENT OF SECTIONS PART I PRELIMINARY Section 1. Short title. PART II INCOME TAX Amendment to Chapter I of Finance Act [Chapter 23:04] 2. Amendment of section 22 of Cap. 23:04. Amendments to Income Tax Act [Chapter 23:06] 3. Amendment of section 8 of Cap. 23:06. 4. New section inserted in Cap. 23:06. 5. Amendment of Third Schedule to Cap. 23:06. PART III VALUE ADDED TAX 6. Amendment of section 12A of Cap. 23:12. PART IV CUSTOMS AND EXCISE 7. Substitution of section 172B of Cap. 23:02. PART V AMENDMENT OF OTHER ACTS 8. New section inserted in Act No. 4 of 1998. 9. New section substituted for section 11 of Act No. 4 of 2012. 3